Nonprofit · EIN 20-8987948
SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND
Tax-exempt · SALEM, VA 24153
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $40,985,640 | $38,653,499 | $2,332,141 | $14,798,804 | $5,891,673 | $8,907,131 |
| March 31, 2024 | 990 | $43,568,597 | $39,616,547 | $3,952,050 | $12,581,956 | $5,957,954 | $6,624,002 |
| March 31, 2023 | 990 (amended) | $45,268,511 | $41,016,989 | $4,251,522 | $12,272,241 | $9,851,820 | $2,420,421 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $40,825,524
- Investment income
- $157,116
- Other revenue
- $3,000
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $35,172,052
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $95,051
- Accounting fees
- $534,001
Balance sheet and other
- Total assets, start of year
- $12,581,956
- Total assets, end of year
- $14,798,804
- Total liabilities, end of year
- $5,891,673
- Net assets, end of year
- $8,907,131
- Publicly traded securities
- $4,702,734
- Gross receipts
- $40,985,640
- Employees
- 0
- Volunteers
- 2
- Year formed
- 2006
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DAVID HICKEY | TRUSTEE Trustee or director | 1.25 | $0 | $300,405 | $131,046 |
| DONALD EAGLE | Secretary Trustee or director, Officer | 1.25 | $0 | $152,885 | $33,408 |
| RICK O'QUINN | TRUSTEE THRU 10/31/24 Trustee or director | 1.25 | $0 | $137,421 | $37,638 |
| LARRY SAYE | Chairperson Trustee or director, Officer | 2 | $0 | $0 | $0 |
| GAIL FEUSTEL | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RICK O'QUINN | TRUSTEE Trustee or director | 1.25 | $0 | $171,771 | $39,010 |
| DONALD EAGLE | Secretary Trustee or director, Officer | 1.25 | $0 | $151,621 | $34,137 |
| DAVID HICKEY | TRUSTEE Trustee or director | 1.25 | $0 | $255,459 | -$88,233 |
| LARRY SAYE | Chairperson Trustee or director, Officer | 2 | $0 | $0 | $0 |
| GAIL FEUSTAL | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| LES KACIBAN | TRUSTEE THRU 6/29/23 Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DAVID HICKEY | TRUSTEE Trustee or director | 1.25 | $0 | $252,430 | $20,626 |
| RICK O'QUINN | TRUSTEE Trustee or director | 1.25 | $0 | $184,559 | $34,189 |
| DONALD EAGLE | Secretary Trustee or director, Officer | 1.25 | $0 | $146,932 | $29,909 |
| LARRY SAYE | Chairperson Trustee or director, Officer | 2 | $0 | $0 | $0 |
| GAIL FEUSTAL | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| LES KACIBAN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1769, SALEM, VA 24153-0436
- In care of
- % BENESYS
- Principal officer (990 for 2024)
- LARRY SAYE, 25510 KELLY ROAD, ROSEVILLE, MI 48066
- Signed the 990
- LARRY SAYE, CHAIRPERSON
- Phone
- (586) 772-7250
- Return prepared by
- BDO USA
Mission
THE PROVISION, THROUGH LEVERAGING GROUP PRICING, OF HEALTH AND WELFARE BENEFITS TO MEMBERS OF THE INTERNATIONAL UNION OF SECURITY POLICE FIRE PROFESSIONALS OF AMERICA (SPFPA).
Program accomplishments
- FOR THE YEAR ENDED MARCH 31,2025, THE SPFPA AND PARTICIPATING EMPLOYERS HEALTH AND WELFARE TRUST FUND PROVIDED HEALTH AND RELATED BENEFITS TO MEMBERS OF THE UNION THROUGH COLLECTION OF PARTICIPATING EMPLOYER CONTRIBUTIONS AND PAYMENT OF INSURANCE PREMIUMS FOR SELF-INSURED AND FULLY-INSURED HEALTH AND WELFARE PLANS FOR 5,691 UNION MEMBERS AND THEIR DEPENDENTS ACROSS THE COUNTRY WHO OTHERWISE WOULD NOT HAVE HEALTH BENEFITS OR WOULD NOT HAVE THE LEVERAGE OF GROUP PRICING FOR HEALTH BENEFITS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 20-8987948
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2007
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $14,798,804
- Income (IRS master file)
- $40,985,640
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $40,985,640 | $38,653,499 | $14,798,804 | XML |
| 990 | March 2024 | $43,568,597 | $39,616,547 | $12,581,956 | XML |
| 990 | March 2023 | $45,268,511 | $41,016,989 | $12,272,241 | XML |
| 990 | March 2022 | $52,856,795 | $52,856,795 | $7,444,651 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 2018 | – | – | – | IRS |
| 990 | March 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-8987948).
Questions about SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND
- What is the EIN of SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND?
- The employer identification number (EIN) of SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND is 20-8987948.
- Is SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2007.
- Are donations to SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND?
- The 990 for the year ended March 31, 2025 names LARRY SAYE.
- Who are the officers and directors of SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND?
- The 990 for the year ended March 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SPFPA AND PARTICIPATING EMPLOYERSHEALTH AND WELFARE TRUST FUND have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $40,985,640, expenses of $38,653,499 and total assets of $14,798,804 at year end.
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